企业会计

Once US President signs the bill, it will strengthen monitoring corporate accouters, impose severer penalties to enterprises' chief executives for the ir illegal operations and requires that senior corporate staff must take responsibility for earning repor

一旦美国总统布希签署，这项法案将加强监检企业的会计人员、对企业执行长的不法行为加重量刑，并要求企业高层人员必须对财务报表负更大责任。

It is a kind of general phenomenon to form the enterprise group by taking relations between ownership and management of enterprises as tie, which leads that amalgamating the accounting statements becomes enterprises' focal point of financial work.

形成以产权关系为纽带的企业集团，已经是1种普遍的现象。随之而来的企业集团合并会计报表就成了企业财务工作的重点。

It is a kind of general phenomenon to form the enterprise group by taking relations between ownership and management of enterprises as tie, which leads that amalgamating the accounting statements becomes enterprises' focal point of financial work.

形成以产权关系为纽带的企业集团，已经是一种普遍的现象。随之而来的企业集团合并会计报表就成了企业财务工作的重点。

The green accounting accounting scope is different from traditional accounting, but will be around the air and water environment resources, and from delimits metering range for the development of enterprises

绿色会计的核算范围不同于传统会计，而是将周围的空气、水等环境资源划入计量范围，并从企业的发展中寻求一定的

Along with the present information technology's development as well as electronic commerce's arrival, accountant's reflection function desalinates, accountant participates in the operating decisions function strengthening, regardless of the original calculation software is the functional scope or the information capacity revealed the obvious limitation, cannot meet the business management need by far.

随着现代信息技术的发展以及电子商务的到来，会计的反映职能淡化，会计的参与经营决策职能增强，原有的核算型软件无论是功能范围还是信息容量都显露出明显的局限性，远远不能适应企业管理的需要。

This dissertation expatiates the basic theory of strategic management accounting and its methods.

本文遵循从理论到应用的写作思路，阐述了战略管理会计的基本理论和方法，以及将战略管理会计应用于我国的企业时应注意的问题和采取的对策。

Therefore, through in-depth study on both expensing view and profit distribution view in accounting recognition, the paper analyzes the conflicts between the current accounting system and the enterprise practice, and then discusses the possible reform.

为此，本文通过深入讨论费用观与利润分配观下的股票期权会计确认问题，来剖析现行会计体系与企业实践的脱节，进而分析变革的可能。

Financial fraud is a accounting false behavior of enterprise consciously misstating or omission of accounting information, and forging surplus..

财务舞弊是企业有意识地错报或漏报会计信息，伪造盈余的会计造假行为。

Little accounting data is used in current valuation models on enterprise value, which results in omitting much crucial accounting information.

现有的企业价值评估模型运用的会计数据很少，忽略了大量有价值的会计信息。

In our country, the broad existence about the phenomena of enterprise's cooking phony accounting books has hazarded the faith towards the accounting data, resulted in hemorrhaging largely from state-owned assets, periled politics, economy and administration, caused the social and economic chaos as well.

我国企业的会计信息失真现象大量存在，它动摇了人们对会计信息的信任，影响了政府的经济决策，导致大量国有资产的流失，引发了政治，经济和管理风险，造成社会经济生活的紊乱。

Breath, muscle contraction of the buttocks; arch body, as far as possible to hold his head, right leg straight towards the ceiling (peg-leg knee in order to avoid muscle tension).

呼气，收缩臀部肌肉；拱起身体，尽量抬起头来，右腿伸直朝向天花板（膝微屈，以避免肌肉紧张）。

The cost of moving grain food products was unchanged from May, but year over year are up 8%.

粮食产品的运输费用与5月份相比没有变化，但却比去年同期高8％。